1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 78
  5. subchapter B
  6. § 7622

View all text of Subchapter B [§ 7621 - § 7624]

§ 7622. Authority to administer oaths and certify
(a) Internal revenue personnel
(b) Others
(Aug. 16, 1954, ch. 736, 68A Stat. 904; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), (c)(2), Oct. 4, 1976, 90 Stat. 1834, 1835.)

CITE AS: 26 USC 7622